What is an Equivalent Full-Time Study Load (EFTSL)? Equivalent full-time study load (EFTSL) is a measure of student's study load. At IMC, 1 EFTSL is defined as 48 units of credit a year regardless of the course and all units at IMC have a value of 6 units of credit. To Calculate, 6 units = 0.125 EFTSL, so eight units are a standard full time year load (8x0.125=1 EFTSL) Different Institutions use different unit measurements to equal 1 EFTSL. At IMC, we considered 0.75 EFTSL or 36 credit is full time study.